The subsidized VAT for aids and prostheses related to permanent functional impairments cannot be applied with reference to the sale of gelled water, gel drinks, thickening powders and polymeric mixtures to be administered orally and enterally, carried out both towards the Healthcare Companies and of private individuals, as they cannot be qualified in themselves as “aids or prostheses”, since they are goods used not to allow the patient to take on the necessary nutrients, obviating the permanent functional impairment that prevents him from eating independently, but rather of products having the function of feeding / hydrating the patient to whom they are administered.
The Inland Revenue excluded that the aforementioned products could benefit from the aforementioned reduced VAT rate, since they are goods used to feed or hydrate the patient to whom they are administered, without however allowing him to remedy the functional impairment referred to. it is affection.
Sources:
Latest Posts in "Italy"
- Re-emergence of VAT Credit After Regularizing Missed or Insufficient Periodic Payments in Annual Return
- 10% VAT Rate for Medical Devices Classified as Medicaments, Confirms Tax Agency
- VAT Exemption Limited to Direct Transfer of Shares, Rules Italian Tax Agency
- VAT Credit Offset: Increased 70,000 Euro Threshold for High ISA Score Taxpayers in CPB
- No VAT Exemption for Non-Essential Laundry Services in Nursing Homes, Tax Agency Confirms
